Privacy Act of 1974, as Amended; System of Records, 13284-13366 [E8-4430]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 73, Number 49 (Wednesday, March 12, 2008)]
[Notices]
[Pages 13284-13366]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-4430]



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Part II





Department of the Treasury





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Internal Revenue Service



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Privacy Act of 1974, as Amended; System of Records; Notice

Federal Register / Vol. 73 , No. 49 / Wednesday, March 12, 2008 / 
Notices

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of systems of records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service, 
Treasury, is publishing its inventory of Privacy Act systems of 
records.

SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974 (5 
U.S.C. 552a) and the Office of Management and Budget (OMB) Circular No. 
A-130, the Internal Revenue Service (IRS) has completed a review of its 
Privacy Act systems of records notices to identify minor changes that 
will more accurately describe these records.
    The changes throughout the document are editorial in nature and 
consist principally of changes to system locations and system manager 
addresses. Revisions have also been made due to the restructuring of 
the IRS along business lines, generally as follows:
    (1) Large and Mid-Size Business (LMSB); (2) Small Business/Self-
Employed (SBSE); (3) Tax Exempt and Government Entities (TEGE), and (4) 
Wage and Investment (W & I)
    The following 13 systems of records have been added to the IRS' 
inventory of Privacy Act notices since December 10, 2001:

IRS 00.007--Employee Complaint and Allegation Records,(May 28, 2002, 
at 67 FR 36963)
IRS 00.008--Recorded Quality Review Records,(November 24, 2003, at 
68 FR 65996.)
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review 
Records,(February 24, 2005, at 79 FR 9132.)
IRS 10.007--SPEC Taxpayer Assistance Reporting System (STARS),(July 
19, 2004, at 68 FR 43055.)
IRS 10.555--Volunteer Records, (February 10, 2006, at 71 FR 7115.)
IRS 22.012--Health Coverage Tax Credit Records,(June 4, 2003, at 68 
FR 33577.)
IRS 24.031--Medicare Prescription Drug Transitional Assistance 
Records, (May 12, 2004, at 69 FR 26432.)
IRS 26.055--Private Collection Agency (PCA) Quality Review Records, 
(July 19, 2006, at 71 FR 41075.)
IRS 35.001--Reasonable Accommodation Request Records, November 5, 
2004, at 69 FR 59645.)
IRS 42.002--Excise Compliance Programs, (November 8, 2006, at 71 FR 
65570.)
IRS 42.031--Anti Money Laundering/ Bank Secrecy Act and Form 8300 
Records, (May 30, 2004, at 69 FR 23854.)
IRS 50.222--Tax Exempt & Government Entities Case Management 
Records, (December 7, 2005, at 70 FR 72876.)
IRS 60.000--Employee Protection System Records,(November 30, 2001, 
at 66 FR 59839.)

    The following 50 systems of records are removed from IRS' 
inventory of Privacy Act systems for the reasons described:

IRS 10.007--Stakeholder Partnerships, Education and Communication 
Taxpayer Assistance Reporting System (STARS), published in June 
2004, was deleted on February 10, 2006 (71 FR 7115) because its 
records are covered by the publication of IRS 10.555--Volunteer 
Records.
IRS 22.034--Miscellaneous Adjustment Files is withdrawn because the 
records are covered by IRS 22.054--Subsidiary Accounting Files and 
IRS 22.060--Automated Non-Master File.
IRS 22.043--Potential Refund Litigation Case Files is withdrawn 
because IRS is not keeping a separate system of records pertaining 
to taxpayers showing intent to file lawsuits.
IRS 22.044--P.O.W.-M.I.A. Reference File is withdrawn because the 
records are covered by IRS 24.030--Customer Account Data Engine 
Individual Master File.
IRS 22.059--Unidentified Remittance File is withdrawn because its 
records are covered by IRS 22.054--Subsidiary Accounting Files.
IRS 24.013--Combined Account Number File is withdrawn because its 
records are covered by IRS 22.054--Subsidiary Accounting Files, IRS 
24.030--CADE Individual Master File and IRS 24.046-- CADE Business 
Master File.
IRS 24.029--Individual Account Number File (IANF) is withdrawn 
because its records are covered by IRS 22.054--Subsidiary Accounting 
Files, IRS 24.030--CADE Individual Master File and IRS 24.046-- CADE 
Business Master File.
IRS 24.070--Debtor Master File is withdrawn because its records are 
covered by IRS 26.019--Taxpayer Delinquent Account (TDA) Files.
IRS 26.008--IRS and Treasury Employee Delinquency is withdrawn 
because its records are covered by IRS 24.030, CADE Individual 
Master File and IRS 26.019, Taxpayer Delinquent Account (TDA) Files.
IRS 26.010--Lists of Prospective Bidders at IRS Sales of Seized 
Property is withdrawn because its records are covered by IRS 26.019, 
Taxpayer Delinquent Account (TDA) Files.
IRS 26.011--Litigation Case Files is withdrawn as its records are no 
longer maintained.
IRS 26.016--Returns Compliance Programs is withdrawn as its records 
have been subsumed in IRS 42.021, Compliance Returns and Project 
Files.
IRS 26.022--Delinquency Prevention Programs is withdrawn as its 
records are covered by IRS 26.019, Taxpayer Delinquent Accounts, IRS 
26.020, Taxpayer Delinquent Investigations, and IRS 42.021, 
Compliance Returns and Project Files.
IRS 34.020--Audit Trail Lead Analysis System (ATLAS) is withdrawn 
because its records are covered by IRS 34.037, Audit Trail and 
Security Records.
IRS 36.002--Employee Activity Records is withdrawn because its 
records are covered by IRS 36.003, General Personnel and Payroll 
Records.
IRS 36.005--Medical Records is withdrawn because its records are 
covered by OPM/GOVT-10 and OPM/GOVT-5.
IRS 36.008--Recruiting Records is withdrawn because its records are 
covered by OPM/GOVT5, Recruiting, Examining, and Placement Records.
IRS 36.009--Retirement, Life Insurance, and Health Benefits Records 
is withdrawn because its records are covered by OPM-GOVT-1, General 
Personnel Records.
IRS 38.001--General Training Records is withdrawn because its 
records are covered by OPM-GOVT-1, General Personnel Records.
IRS 42.013--Project Files is withdrawn because its records are 
covered by IRS 42.021--Compliance Programs and Special Project.
IRS 42.014--Employees Returns Control Files is withdrawn because its 
records are covered by IRS 42.001, Exam Administrative Files.
IRS 42.016--Classification/Centralized Files and Scheduling Files is 
withdrawn because its records are covered by IRS 42.001, Exam 
Administrative Files.
IRS 42.030--Discriminant Function File is withdrawn because its 
records are covered by IRS 42.008, Audit Information Management 
System.
IRS 46.004--Controlled Accounts is withdrawn because its records are 
no longer maintained.
IRS 46.011--Illinois Land Trust Files is withdrawn because its 
records are no longer maintained.
IRS 46.016--Secret Service Details is withdrawn because we no longer 
perform these services.
IRS 46.051--Criminal Investigation Audit Trail Records is withdrawn 
because its records are covered by IRS 34.037 Audit Trail and 
Security Records System.
IRS 49.003--Financial Statements File is withdrawn because its 
records are covered by IRS 49.001--Collateral and Information 
Requests System and IRS 42.001--Examination Administrative File.
IRS 49.007--Overseas Compliance System is withdrawn because its 
records are covered by IRS 42.021--Compliance Programs and Project 
Files.
IRS 49.008--International Correspondence System is withdrawn because 
its records are covered by IRS 00.001--Correspondence Files and 
Correspondence control Files and IRS 00.002--Correspondence File: 
Inquiries About Enforcement Activities.
IRS 90.007-- Chief Counsel Legislation and Regulations Division, 
Employee Plans and Exempt Organizations Division, and Associate 
Chief Counsel (Technical and International) Correspondence and 
Private Bill File, this system is withdrawn. The files maintained 
under this system are no longer organized in a manner retrievable by

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individual identifier or have been subsumed into other Office of 
Chief Counsel systems of records.
IRS 90.018--Expert Witness Library, this system is withdrawn. The 
Office of Chief Counsel no longer maintains an Expert Witness 
Library.

    The following nine systems of records are withdrawn because they 
were consolidated and placed under the jurisdiction of the Treasury 
Inspector General for Tax Administration (TIGTA):

IRS 60.001--Assault and Threat Investigation Files, Inspection.
IRS 60.002--Bribery Investigation Files, Inspection.
IRS 60.003--Conduct Investigation Files, Inspection.
IRS 60.004--Disclosure Investigation Files, Inspection
IRS 60.005--Enrollee Applicant Investigation Files, Inspection.
IRS 60.006--Enrollee Charge Investigation Files, Inspection.
IRS 60.007--Miscellaneous Information File, Inspection.
IRS 60.009--Special Inquiry Investigation Files, Inspection.
IRS 60.010--Tort Investigation Files, Inspection.

    The above records were renamed as Treasury/DO .311--TIGTA Office of 
Investigations Files, see 68 FR 28,046 (May 22, 2003). This amendment 
reflects the transfer of investigative responsibility to TIGTA.
    The Office of Professional Responsibility systems were consolidated 
and all records from the following systems of records were included in:

IRS 37.006--Correspondence, Miscellaneous Records and Information 
Management Records;
IRS 37.007--Practitioner Disciplinary Records; and
IRS 37.009--Enrolled Agent Records.

    As a result of that consolidation, published on December 1, 2006, 
at 71 FR 69613, the following systems are withdrawn:

IRS 37.001--Abandoned Enrollment Applications,
IRS 37.002--Files containing Derogatory Information about 
Individuals Whose Applications for Enrollment to Practice before the 
IRS Have Been Denied and Applicant Appeal Files,
IRS 37.003--Closed Files Containing Derogatory Information about 
Individuals' Practice before the Internal Revenue Service and Files 
of Attorneys and Certified Public Accountants Formerly Enrolled to 
Practice,
IRS 37.004--Derogatory Information (No Action),
IRS 37.005--Present Suspension and Disbarments Resulting from 
Administrative Proceedings,
IRS 37.008--Register of Docketed Cases and Applicant Appeals,
IRS 37.010--Roster of Former Enrollees, and
IRS 37.011--Present Suspensions from Practice before the Internal 
Revenue Service.

    In addition, the title of the system of records ``IRS 21.001--Tax 
Administration Resources File, Office of Tax Administration Advisory 
Services'' is changed to ``IRS 21.001--Tax Administration Advisory 
Services (TAAS) Resources Records.''
    Whenever members of Congress request individually identifiable 
information at the request of a constituent, the IRS requires that a 
copy of the constituent's written correspondence to the member be 
included before such information is provided. The constituent's written 
correspondence to the member is treated as a consent for the IRS to 
disclose pertinent information back to the member. In light of this 
practice, the routine use authorizing disclosures to members of 
Congress in response to constituent inquiries is not needed and is 
removed from all systems of records. If a constituent inquiry does not 
include a copy of the constituent's written correspondence to the 
member (or the member's office cannot furnish a copy), then the IRS 
simply acknowledges the constituent inquiry and informs the member that 
the IRS will respond substantively directly to the constituent.
    We have also updated our routine use language relating to 
disclosures in judicial or administrative proceedings to conform to 
applicable case law. It now reads: ``Disclose information to the 
Department of Justice (DOJ) when seeking legal advice or for use in any 
proceeding, or in preparation for any proceeding, when: (a) The IRS or 
any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her individual capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding; and the IRS or DOJ determines that 
the records are both relevant and necessary to the proceeding or advice 
sought. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.''
    On May 22, 2007, the Office of Management and Budget (OMB) issued 
Memorandum M-07-16 entitled ``Safeguarding Against and Responding to 
the Breach of Personally Identifiable Information.'' It required 
agencies to publish the routine use recommended by the President's 
Identity Theft Task Force. As part of that effort, the Department 
published the notice of the proposed routine use on October 3, 2007, at 
72 FR 56434 and was effective on November 13, 2007. The new routine use 
has been added to each IRS system of records below.
    We have added language at the beginning of the Routine Use section 
of certain notices stating that the disclosure of some records 
maintained in that system of records is restricted by statutes other 
than the Privacy Act. For example, IRS systems of records already state 
that ``returns'' and ``return information'' will only be disclosed in 
accordance with 26 U.S.C. 6103. Experience has demonstrated that 
certain systems of records regularly contain records the disclosure of 
which is controlled by statutes other than the Privacy Act. In 
recognition of this, we have added language to those notices 
identifying these other statutes. For systems of records that contain 
``matters occurring before a grand jury,'' such records (or information 
contained therein) will only be disclosed in accordance with Rule 6(e) 
of the Federal Rules of Criminal Procedure. For systems of records that 
contain ``tax convention information,'' such records (or information 
contained therein) will only be disclosed in accordance with 26 U.S.C. 
6105. For systems of records that contain statistical studies of tax 
information such records (or information contained therein) will only 
be disclosed in accordance with 26 U.S.C. 6108. Disclosure of these 
types of records has always been exclusively governed by these 
statutes. See Lake v. Rubin, 162 F.3d 113 (D.C. Cir. 1998). The new 
language is included under the Routine Use section of certain system of 
records notices to inform members of the public of this governing 
authority, in addition to, or in lieu of, the routine uses enumerated 
for each system of records.
    Application of Privacy Act exemptions. It has been recognized by 
Congress that application of all of the requirements of the Act to 
certain categories of records may have an undesirable and often 
unacceptable effects upon agencies in the conduct of necessary public 
business. Consequently, Congress established general exemptions and 
specific exemptions that could be used to exempt records from 
provisions of the Privacy Act. Congress also required that exempting 
records from provisions of the Privacy Act would require the head of an 
agency to publish a determination to exempt a record from the Act as a 
rule in accordance with the Administrative Procedures Act.
    One provision of the Act, 5 U.S.C. 552a(d)(5), allows an agency to 
exempt

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qualifying material and is frequently overlooked by the public until it 
is invoked by an agency. The Internal Revenue Service is providing 
notice of its authority to assert the exemption granted by subsection 
(d)(5) to any record maintained in any of its systems of records when 
appropriate to do so. 5 U.S.C. 552a(d)(5) states that ``nothing in this 
[Act] shall allow an individual access to any information compiled in 
reasonable anticipation of a civil action or proceeding.'' This 
subsection permits an agency to withhold a record from the access 
provisions of the Privacy Act and reflects Congress's intent to exclude 
civil litigation files which includes quasi-judicial administrative 
hearings from access under subsection (d)(1). Unlike the other Privacy 
Act exemptions (see 5 U.S.C. 552a(j)(2) and (k)), subsection (d)(5) is 
entirely ``self-executing,'' and as such it does not require an 
implementing regulation in order to be effective.
    On September 25, 2007, the Department published a final rule to 
change the basis of the exemption claimed for the system of records 
entitled ``IRS 34.022--Automated Background Investigations System 
(ABIS),'' from that which is provided under 5 U.S.C. 552a(j)(2), to 
that which is provided under 5 U.S.C. 552a(k)(5). IRS determined that 
the records were no longer compiled for law enforcement purposes and 
did not qualify for the Privacy Act exemption at 5 U.S.C. 552a (j)(2). 
The (k)(5) exemption is more appropriate because the investigatory 
material contained in this system of records is collected and 
maintained solely for the purpose of determining suitability, 
eligibility, or qualifications for Federal civilian employment.

Systems Covered by This Notice

    This notice covers all systems of records adopted by the IRS up to 
November 5, 2007. The systems notices are reprinted in their entirety 
following the Table of Contents.

     Dated: February 27, 2008.
Peter B. McCarthy,
Assistant Secretary for Management andChief Financial Officer.

Table of Contents

Internal Revenue Service

IRS 00.001--Correspondence Files and Correspondence Control Files
IRS 00.002--Correspondence Files: Inquiries about Enforcement 
Activities
IRS 00.003--Taxpayer Advocate Service and Customer Feedback and 
Survey Records
IRS 00.007--Employee Complaint and Allegation Records
IRS 00.008--Recorded Quality Review Records
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review 
Records
IRS 00.333--Third Party Contact Records
IRS 00.334--Third Party Contact Reprisal Records
IRS 10.001--Biographical Files, Chief, Communications and Liaison
IRS 10.004--Stakeholder Relationship Management and Subject Files, 
Chief, Communications and Liaison
IRS 10.555--Volunteer Records
IRS 21.001--Tax Administration Advisory Services (TAAS) Resources 
Records (formerly Tax Administration Resources File, Office of Tax 
Administration Advisory Services)
IRS 22.003--Annual Listing of Undelivered Refund Checks
IRS 22.011--File of Erroneous Refunds
IRS 22.012--Health Coverage Tax Credit Records
IRS 22.026--Form 1042S Index by Name of Recipient
IRS 22.027--Foreign Information System
IRS 22.028--Disclosure Authorizations for U.S. Residency 
Certification Letters
IRS 22.032--Individual Microfilm Retention Register
IRS 22.054--Subsidiary Accounting Files
IRS 22.060-- Automated Non-Master File
IRS 22.061--Information Return Master File
IRS 22.062--Electronic Filing Records
IRS 24.030--Customer Account Data Engine Individual Master File
IRS 24.031--Medicare Prescription Drug Transitional Assistance 
Records
IRS 24.046--Customer Account Data Engine Business Master File, 
formerly: Business Master File
IRS 24.047--Audit Underreporter Case File
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.009--Lien Files
IRS 26.012--Offer in Compromise File
IRS 26.013--Trust Fund Recovery Cases/One Hundred Percent Penalty 
Cases
IRS 26.014--Record 21, Record of Seizure and Sale of Real Property
IRS 26.019--Taxpayer Delinquent Accounts Files
IRS 26.020--Taxpayer Delinquency Investigation Files
IRS 26.021--Transferee Files
IRS 26.055--Private Collection Agency (PCA) Quality Review Records
IRS 30.003--Requests for Printed Tax Materials Including Lists
IRS 30.004--Security Violations
IRS 34.003--Assignment and Accountability of Personal Property Files
IRS 34.007--Record of Government Books of Transportation Requests
IRS 34.009--Safety Program Files
IRS 34.012--Emergency Preparedness Cadre Assignments
IRS 34.013--Identification Media Files System for Employees and 
Others Issued IRS Identification
IRS 34.014--Motor Vehicle Registration and Entry Pass Files
IRS 34.016--Security Clearance Files
IRS 34.021--Personnel Security Investigations, National Background 
Investigations Center
IRS 34.022--National Background Investigations Center Management 
Information System
IRS 34.037--IRS Audit Trail and Security Records System
IRS 35.001--Reasonable Accommodation Request Record
IRS 36.001--Appeals, Grievances and Complaints Records
IRS 36.003--General Personnel and Payroll Records
IRS 37.006--Correspondence, Miscellaneous Records and Information 
Management Records (formerly: General Correspondence File)
IRS 37.007--Practitioner Disciplinary Records (formerly: Inventory)
IRS 37.009--Enrolled Agent Records (formerly: Enrolled Agents and 
Resigned Enrolled Agents (Action pursuant to 31 CFR 10.55(b)))
IRS 42.001--Examination Administrative File
IRS 42.002--Excise Compliance Programs
IRS 42.008--Audit Information Management System
IRS 42.017--International Enforcement Program Files
IRS 42.021--Compliance Programs and Projects Files
IRS 42.027--Data on Taxpayers Filing on Foreign Holdings
IRS 42.031--Anti-Money Laundering /Bank Secrecy Act (BSA) and Form 
8300
IRS 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data System
IRS 44.004--Art Case File
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System
IRS 46.003--Confidential Informants
IRS 46.005--Electronic Surveillance File
IRS 46.009--Centralized Evaluation and Processing of Information 
Items (CEPIIs), Evaluation and Processing of Information (EOI) 
(formerly: Centralized Evaluation and Processing of Information 
Items (CEPIIs), Evaluation and Processing of Information (EOI), 
Criminal Division)
IRS 46.015--Relocated Witnesses
IRS 46.022--Treasury Enforcement Communications System
IRS 46.050--Automated Information Analysis System
IRS 48.001--Disclosure Records
IRS 48.008--Defunct Special Service Staff File Being Retained 
Because of Congressional Directive
IRS 49.001--Collateral and Information Requests System
IRS 49.002--Tax Treaty Information Management System
IRS 50.001--Tax Exempt & Government Entities (TE/GE) Correspondence 
Control Records (formerly: Employee Plans/Exempt Organizations 
Correspondence Control Records)
IRS 50.003--Tax Exempt & Government Entities (TE/GE) Reports of 
Significant Matters (formerly: Employee Plans/Exempt Organizations, 
Reports of Significant Matters in Technical)
IRS 50.222--Tax Exempt/Government Entities (TE/GE) Case Management 
Records.

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IRS 60.000--Employee Protection System Records
IRS 70.001--Individual Income Tax Returns, Statistics of Income
IRS 90.001--Chief Counsel Criminal Tax Case Files
IRS 90.002--Chief Counsel Disclosure Litigation Case Files
IRS 90.003--Chief Counsel General Administrative Files
IRS 90.004--Chief Counsel General Legal Services Case Files
IRS 90.005--Chief Counsel General Litigation Case Files
IRS 90.009--Chief Counsel Field Service Case Files
IRS 90.010--Chief Counsel Digest Room Files Containing Briefs, Legal 
Opinions, and Digests of Documents Generated Internally or by the 
Department of Justice Relating to the Administration of the Revenue 
Laws
IRS 90.011--Chief Counsel Attorney Recruiting Files
IRS 90.013--Chief Counsel, Deputy Chief Counsel and Associate Chief 
Counsel Legal Files (formerly Files of the Chief Counsel; Deputy 
Chief Counsel; Division Counsel (Wage & Investment); and their 
respective immediate staffs)
IRS 90.015--Chief Counsel Library Reference Records (formerly 
Reference Records of the Library in the Office of the Chief Counsel)
IRS 90.016--Chief Counsel Automated System Environment (CASE) 
Records (formerly Chief Counsel Management Information System)
IRS 90.017--Chief Counsel Correspondence Control and Records, 
Associate Chief Counsel (Technical and International) (formerly 
Files of the Offices of the Associate Chief Counsel (Corporate), 
(Financial Institutions & Products), (Income Tax & Accounting), 
(International), (Passthroughs & Special Industries), and Office of 
the Division Counsel/Associate Chief Counsel (Tax Exempt & 
Government Agencies))
Internal Revenue Service (IRS)
Treasury/IRS 00.001

SYSTEM NAME:
    Correspondence Files and Correspondence Control Files--Treasury/
IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence is initiated (including customers and employees who are 
asked to complete surveys); and subjects of correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence received and sent with respect to matters under the 
jurisdiction of the IRS. Correspondence includes letters, telegrams, 
memoranda of telephone calls, email, and other forms of communication. 
Correspondence may be included in other systems of records described by 
specific notices.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence including responses from voluntary surveys.

ROUTINE USES OF RECORDS MAINTAINED BY THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her personal capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding and the IRS or DOJ determines that 
the information is relevant and necessary to the proceeding. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, State, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when: (a) The 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

[[Page 13288]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    System Manager may be any IRS supervisor. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record access procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Initiators of correspondence and information secured internally 
from other systems of records in order to prepare responses.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.002

SYSTEM NAME:
    Correspondence Files: Inquiries about Enforcement Activities--
Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence was initiated; and subjects of the correspondence. 
Includes individuals for whom tax liabilities exist, individuals who 
have made a complaint or inquiry, or individuals for whom a third party 
is interceding relative to an internal revenue tax matter.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, and, if applicable, Taxpayer Identification 
Number (TIN) (e.g., social security number (SSN), employer 
identification number (EIN), or similar number assigned by the IRS); 
chronological investigative history; other information relative to the 
conduct of the case; and/or the taxpayer's compliance history. 
Correspondence may include letters, telegrams, memoranda of telephone 
calls, email, and other forms of communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence concerning enforcement matters.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her personal capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding and the IRS or DOJ determines that 
the information is relevant and necessary to the proceeding. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, State, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and

[[Page 13289]]

Guidance and IRM 1.16, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, SB/SE, TEGE, and W & I and Chief, Criminal 
Investigation. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.003

SYSTEM NAME:
    Taxpayer Advocate Service and Customer Feedback and Survey 
Records--Treasury/IRS

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who provide feedback (both complaints and compliments) 
about IRS employees, including customer responses to surveys from IRS 
business units and IRS employees about whom complaints and compliments 
are received by the Taxpayer Advocate Service.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and tracking information, customer feedback, and 
reports on current and former IRS employees and the resolution of that 
feedback.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; and Sec. 1211 of Pub. L. 104-168, 
Taxpayer Bill of Rights (TBOR) 2.

PURPOSE:
    To improve quality of service by tracking customer feedback 
(including complaints and compliments), and to analyze trends and to 
take corrective action on systemic problems.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), and administrative case control 
number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Taxpayer Advocate Service headquarters and field offices or Head of 
the Office where the records are maintained. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Customer feedback and information from IRS employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.007

SYSTEM NAME:
    Employee Complaint and Allegation Referral Records.

SYSTEM LOCATION:
    Operations Support: Human Capital Office (Workforce Relations: 
Employee Conduct and Compliance Office). (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current or former IRS employees or contractors of the IRS who are 
the subject of complaints directed to the IRS or the Treasury Inspector 
General for Tax Administration (TIGTA); and individuals who submit 
these complaints.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents containing the complaint, allegation or other information 
regarding current and former IRS employees and contractors; documents 
reflecting investigations or other inquiries into the complaint, 
allegation

[[Page 13290]]

or other information; and documents reflecting management's actions 
taken in response to a complaint, allegation or other information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; Sections 3701 and 7803 of Pub. L. 
105-206, IRS Restructuring and Reform Act of 1998 (RRA1998); and 
Section 1211 of Pub. L. 104-168, Taxpayer Bill of Rights 2 (TBOR2).

PURPOSE:
    To provide a timely and appropriate response to complaints and 
allegations concerning current and former IRS employees and 
contractors; and to advise complainants of the status, and results, of 
investigations or inquiries into those complaints or allegations.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her personal capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding and the IRS or DOJ determines that 
the information is relevant and necessary to the proceeding. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, State, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.
    (7) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the investigation/case is opened or closed. 
Information about any disciplinary action is provided only after the 
subject of the action has exhausted all reasonable appeal rights.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the case is open or closed. Information about any 
disciplinary action is provided only after the subject of the action 
has exhausted all reasonable appeal rights.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
     By name of individual who submitted the complaint, allegation or 
other information; or by name of the individual who is the subject of 
the complaint, allegation or other information.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief Human Capital Officer (Operations Support, Headquarters). 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other

[[Page 13291]]

records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), (d), 
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant to U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.008

SYSTEM NAME:
    Recorded Quality Review Records--Treasury/IRS.

SYSTEM LOCATION:
    Wage & Investment (W & I) call sites. A list of these sites is 
available on-line at: https://www.irs.gov/help/article/
0,,id=96730,00.html. See IRS appendix A for other W & I addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to taxpayer assistance calls.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and employee performance feedback program records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer quality review programs at call sites. Information 
maintained includes questions and other statements from taxpayers or 
their representatives on recordings. The primary focus of the system is 
to improve service of, and retrieve information by, the employee and 
not to focus on the taxpayer.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her personal capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding and the IRS or DOJ determines that 
the information is relevant and necessary to the proceeding. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (2) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (3) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By IRS employee/assistor's name or identification number (e.g., 
SEID, badge number). Recorded calls or screens are not retrieved by 
taxpayer name or Taxpayer Identification Number (TIN) (e.g., social 
security number (SSN), employer identification number (EIN), or similar 
number assigned by the IRS.).

SAFEGUARDS:
    Access controls are not less than those provided for by IRM 
25.10.1, Information Technology (IT) Security Policy and Guidance, and 
IRM 1.16, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management. Audio recordings and screen capture images are kept long 
enough for the review and discussion process to take place, generally 
not more than 45 days.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W & I. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Officer 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Records in this system are provided by IRS employees identifying 
themselves when they provide information to assist a taxpayer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.009

SYSTEM NAME:
    Taxpayer Assistance Center (TAC) Recorded Quality Review Records--
Treasury/IRS

SYSTEM LOCATION:
    W & I Taxpayer Assistance Centers. A list of these sites is 
available on-line at: https://www.irs.gov/localcontacts/. 
Other W & I office addresses are listed in IRS appendix A.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to in-person taxpayer assistance contacts.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Audio recordings of conversations with taxpayers, captured computer 
screen images of taxpayer records reviewed during the conversation, and 
associated records required to administer quality review and employee 
performance feedback programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To evaluate and improve employee performance and the quality of 
service at TAC sites.

[[Page 13292]]

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her personal capacity if the 
IRS or DOJ has agreed to provide representation for the employee; or 
(d) the United States is a party to, has an interest in, or is likely 
to be affected by, the proceeding and the IRS or DOJ determines that 
the information is relevant and necessary to the proceeding. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to an appropriate Federal, State, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (6) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters presented, 
including asserted privileges. Information may also be disclosed to the 
parties in the alternative dispute resolution proceeding.
    (7) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board, the Office of Special Counsel, or the 
Equal Employment Opportunity Commission when the records are relevant 
and necessary to resolving personnel, discrimination, or labor 
management matters within the jurisdiction of these offices.
    (8) Disclose information to the Federal Labor Relations Authority, 
including the Office of the General Counsel of that authority, the 
Federal Service Impasses Board, or the Federal Mediation and 
Conciliation Service, when the records are relevant and necessary to 
resolving any labor management matter within the jurisdiction of these 
offices.
    (9) Disclose information to the Office of Government Ethics when 
the records are relevant and necessary to resolving any conflict of 
interest, conduct, financial statement reporting, or other ethics 
matter within the jurisdiction of that office.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the employee to whom they apply.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management. Audio recordings and screen capture images are kept long 
enough for the review and discussion process to take place, generally 
not more than 45 days.
    The agency may keep audio recordings and captured computer screen 
images for a longer period under certain circumstances, including, but 
not limited to, resolution of matters pertaining to poor employee 
performance, security (threat, altercation, etc.), or conduct-related 
issues.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W&I. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Records in this system are provided by taxpayers, employees, and 
IRS taxpayer account records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.333

SYSTEM NAME:
    Third Party Contact Records --Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

[[Page 13293]]

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes, 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third party contacts including the taxpayer's name; 
Taxpayer Identification Number (TIN) (e.g., social security number 
(SSN), employer identification number (EIN), or similar number assigned 
by the IRS); the third party contact's name; date of contact; and IRS 
employee's identification number (e.g., SEID, badge number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.

PURPOSE:
    To comply with 26 U.S.C. 7602(c), records document third party 
contacts with respect to the determination or collection of the tax 
liability of the taxpayer. Third party contact data is provided 
periodically to taxpayers and upon the taxpayer's written request.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such